According to the Institute of Management Accountants (IMA), the First

According to the Institute of Management Accountants (IMA) , the first step in resolving an ethical dilemma is to:

A) consult your own attorney as to legal obligations and rights concerning the ethical conflict.
B) call the IMA's ethics hotline.
C) clarify relevant ethical issues by initiating a confidential discussion with an IMA Ethical Counselor or other impartial advisor.
D) discuss the situation with an immediate supervisor, except when it appears that the supervisor is involved, or with the next level supervisor if involvement of the immediate supervisor is suspected.